Administrative Monetary Penalty System
Person failed within 90 days or such other period as may be prescribed to report a failure to comply with a condition of a duties relief provision or remission order.
|3rd and subsequent||$2,400|
- Penalty basis
- Per audit
- Retention period
- 36 months
Non-compliance occurs when a person fails to report a failure to comply with a condition.
Non-compliance is discovered as a result of verification or audit.
Applied against the importer or licensee.
This penalty is applied whether or not there was an amount, which was repayable.
For errors discovered during a first verification or audit, the first level penalty will apply per verification or audit.
For errors discovered during a second verification or audit, a second level penalty will apply per verification or audit.
Third level penalty applies for errors discovered during a third or subsequent verifications or audits.
When person fails to pay the amount of duties, see C215.
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